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27 C.F.R. § 31.187b   Coordination of taxes under 26 U.S.C. 5111 and 5121.

Title 27 - Alcohol, Tobacco Products and Firearms

Title 27: Alcohol, Tobacco and Firearms
PART 31—ALCOHOL BEVERAGE DEALERS
Subpart L—Exemptions and Exceptions
Persons Exempt From Liquor and Beer Dealer Special Taxes

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§ 31.187b   Coordination of taxes under 26 U.S.C. 5111 and 5121.

Effective January 1, 1988, special tax is not imposed concurrently under both 26 U.S.C. 5111(a) (relating to wholesale liquor sales) and 26 U.S.C. 5111(b) (relating to wholesale beer sales), nor under both 26 U.S.C. 5121(a) (relating to retail liquor sales) and 26 U.S.C. 5121(b) (relating to retail beer sales), with respect to a taxpayer's activities at a single place during a single tax year. (See §31.72.)

(26 U.S.C. 5113(g), 5123(c))

[T.D. ATF–285, 54 FR 12611, Mar. 28, 1989. Redesignated and amended by T.D. TTB–25, 70 FR 19884, 19886 Apr. 15, 2005]

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